Equity accounts generally do not involve a significant amount of transactional activity, but the transactions that do occur can involve substantial amounts and may occasionally involve some of the more complex transactions in accounting. How to Audit Equity describes the characteristics of equity and the activities required to audit the equity portion of the balance sheet. In this course, author Steven Bragg examines these characteristics and activities from an auditing perspective as well as the different types of controls a firm can apply to its equity transactions.
Upon successful completion of this course, participants will be able to:
- Recognize the circumstances that can alter the amount of equity activity in a business.
- Note the circumstances under which confirmations can be used in the audit of equity.
- Understand the different types of controls that can be applied to equity.
- Describe the accounting for stock dividends and stock splits.
- Recognize the different ways to account for treasury stock.
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